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Form 100. Personal Income Tax Declaration 2023

10.5.22. For dependent family members with disabilities

Amount

600 euros for each ascendant and/or descendant, with a degree of disability greater than 65% that generates the right to apply the minimum for disability.

Requirements and conditions

  • That the sum of the general tax base and the savings tax base, of the declaration corresponding to the year in which the right to deduction originates, is not greater than:

    • 42,900 euros in individual taxation.

    • 57,200 euros in joint taxation.

  • When several taxpayers have the right to apply the deduction, the rules of proration, coexistence and other limits provided for in state personal income tax regulations will apply.

Completion

You must reflect in the box " Common" or in the box "Holder", as indicated below, the number of people entitled to the deduction taking into account that the same ascendant or descendants can only be entered in one of the two boxes.

In the case of marriage when both spouses have the right to the deduction, the "Common" box will reflect the number of descendants and/or ascendants who give the right to the deduction.

In another case or when there is a marriage, individual data capture has been chosen, the number of descendants and/or ascendants will be entered in the "Holder" box, also indicating the number of people who have the right to apply the deduction.